https://www.taxtmi.com/caselaws?id=272155 The court partially allowed the petition, finding compliance with conditions 34(a), 34(b), and 34(c) of Customs Notification No.12/2012. The petitioner's import of gold dore bars from Australia met the specified conditions. The court upheld the jurisdiction of the High Court to entertain the petition, rejecting arguments on territorial issues. Show cause notices issued during the petition's pendency were directed to proceed, emphasizing the doctrine of substantial compliance. The court advised authorities to consider this principle in adjudication, allowing continuation of proceedings while not quashing the earlier letter. en-us Mon, 11 Jan 2016 00:00:00 +0530 Mon, 17 Oct 2016 15:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272155 The court partially allowed the petition, finding compliance with conditions 34(a), 34(b), and 34(c) of Customs Notification No.12/2012. The petitioner's import of gold dore bars from Australia met the specified conditions. The court upheld the jurisdiction of the High Court to entertain the petition, rejecting arguments on territorial issues. Show cause notices issued during the petition's pendency were directed to proceed, emphasizing the doctrine of substantial compliance. The court advised authorities to consider this principle in adjudication, allowing continuation of proceedings while not quashing the earlier letter. Case-Laws Customs Mon, 11 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272155